Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)

Schedule 4   Exemption for Global Infrastructure Hub Ltd

Part 1   Amendments commencing day after Royal Assent

Income Tax Assessment Act 1997

2   Section 50-40 (at the end of the table)

Add:

8.4

Global Infrastructure Hub Ltd

only amounts included in assessable income:

(a) on or after 24 December 2014; and

(b) before 1 July 2019